DDB: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DDB
Largest movements
- Receivables within one year +€165,969
up €165,969 (+254%), from €65,445 to €231,414
of which Trade receivables: +€99,555
- Stocks and contracts +€152,665
up €152,665 (+236%), from €64,671 to €217,335
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€137,870
up €137,870 (+1,689%), from €8,162 to €146,033
mainly Trade debts (+€411,553) and Current investments (+€150,000)
- Trade debts +€411,553
up €411,553 (+351%), from €117,194 to €528,747
- Other debts -€80,791
down €80,791 (-18.7%), from €432,272 to €351,480
- Debts after one year -€79,034
down €79,034 (-38.5%), from €205,232 to €126,198
- Reserves +€45,718
up €45,718 (+28.5%), from €160,521 to €206,239
- Gross operating margin -€189,526
down €189,526 (-56.0%), from €338,184 to €148,658
- Other operating charges -€46,629
down €46,629 (-78.5%), from €59,385 to €12,756
- Taxes -€35,770
down €35,770 (-72.4%), from €49,410 to €13,641
- Financial charges -€18,496
down €18,496 (-47.9%), from €38,608 to €20,112
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,393,848 | €1,691,607 | +€297,759 | +21.4% |
| Fixed assets | 21/28 | €1,104,462 | €1,095,813 | -€8,650 | -0.8% |
| Tangible fixed assets | 22/27 | €1,104,462 | €1,095,813 | -€8,650 | -0.8% |
| Land and buildings | 22 | €1,104,462 | €1,095,813 | -€8,650 | -0.8% |
| Current assets | 29/58 | €289,386 | €595,794 | +€306,408 | +106% |
| Stocks and contracts in progress | 3 | €64,671 | €217,335 | +€152,665 | +236% |
| Stocks | 30/36 | €64,671 | €217,335 | +€152,665 | +236% |
| Amounts receivable within one year | 40/41 | €65,445 | €231,414 | +€165,969 | +254% |
| Trade receivables | 40 | €65,445 | €165,000 | +€99,555 | +152% |
| Other amounts receivable | 41 | €0 | €66,414 | +€66,414 | |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €8,162 | €146,033 | +€137,870 | +1,689% |
| Deferred charges and accrued income | 490/1 | €1,107 | €1,012 | -€95 | -8.6% |
| Total equity and liabilities | 10/49 | €1,393,848 | €1,691,607 | +€297,759 | +21.4% |
| Equity | 10/15 | €460,521 | €506,239 | +€45,718 | +9.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €160,521 | €206,239 | +€45,718 | +28.5% |
| Distributable reserves | 133 | €160,521 | €206,239 | +€45,718 | +28.5% |
| Amounts payable | 17/49 | €933,326 | €1,185,367 | +€252,041 | +27.0% |
| Amounts payable after more than one year | 17 | €205,232 | €126,198 | -€79,034 | -38.5% |
| Financial debts | 170/4 | €205,232 | €126,198 | -€79,034 | -38.5% |
| Amounts payable within one year | 42/48 | €665,376 | €996,555 | +€331,179 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €78,616 | €79,034 | +€418 | +0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €117,194 | €528,747 | +€411,553 | +351% |
| Suppliers | 440/4 | €117,194 | €528,747 | +€411,553 | +351% |
| Taxes, remuneration and social security | 45 | €37,294 | €37,294 | = | 0.0% |
| Taxes | 450/3 | €37,294 | €37,294 | = | 0.0% |
| Other amounts payable | 47/48 | €432,272 | €351,480 | -€80,791 | -18.7% |
| Accrued charges and deferred income | 492/3 | €62,718 | €62,614 | -€104 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,257 | €56,612 | +€2,355 | +4.3% |
| Other operating charges | 640/8 | €59,385 | €12,756 | -€46,629 | -78.5% |
| Gross operating margin | 9900 | €338,184 | €148,658 | -€189,526 | -56.0% |
| Operating profit (loss) | 9901 | €224,542 | €79,289 | -€145,252 | -64.7% |
| Financial income | 75/76B | €388 | €181 | -€206 | -53.3% |
| Recurring financial income | 75 | €388 | €181 | -€206 | -53.3% |
| Financial charges | 65/66B | €38,608 | €20,112 | -€18,496 | -47.9% |
| Recurring financial charges | 65 | €38,608 | €20,112 | -€18,496 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €186,321 | €59,358 | -€126,963 | -68.1% |
| Income taxes | 67/77 | €49,410 | €13,641 | -€35,770 | -72.4% |
| Profit (loss) for the period | 9904 | €136,911 | €45,718 | -€91,193 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,911 | €45,718 | -€91,193 | -66.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.